Entering Delivery Costs
Objectives
- Enter planned delivery costs
- Enter unplanned delivery costs
Delivery Costs
Planned Delivery Costs
Planned delivery costs are delivery costs that are agreed prior to the PO with the vendor and with a freight forwarder or customs office. This means that when the PO is created, these costs have already been entered for each item by special condition types.
During invoice entry, these planned delivery costs are issued for each PO item and condition type. The advantage of planned delivery costs is that they become part of the valuation of a material at goods receipt (GR), or for a PO with account assignment are debited to the account assignment object.
Planned delivery costs are not binding to one specific vendor. When planning the delivery costs in the PO, you can enter a vendor independent of the goods vendor, such as a freight vendor or a customs authority, for the delivery costs. However, in invoice verification these delivery costs can also be posted to a different invoicing party if you enter a different vendor on the Details tab page.
In the case of planned delivery costs, a distinction is usually made between freight costs and customs duty.
Delivery costs can be calculated in one of the following ways:
Fixed amount (independent of scope of supply)
Quantity-dependent amount
Percentage of value of goods to be delivered
Account Movements with Planned Delivery Costs
Unplanned Delivery Costs
By distributing the delivery costs to the invoice items, the amounts of the invoice items are automatically increased by the delivery costs part. When you post the invoice, the unplanned delivery costs are treated as price variances. However, the system does not perform a price check after automatically distributing the delivery costs. Unplanned delivery costs that were distributed to individual items are not listed separately in the PO history. They are already a part of the calculated value.
If the unplanned delivery costs are posted to a separate G/L account, the unplanned delivery costs are not debited to the stocks or the account assignment objects. The system does not show unplanned delivery costs that are posted to a separate G/L account in the PO history.
An invoice that contains only unplanned delivery costs can be posted with reference to a PO as a subsequent debit only. This means that at least one invoice for this PO must be received. Otherwise, all the invoiced values would be zero and it would not be possible to distribute the delivery costs.
Distribution of Unplanned Delivery Costs
The system apportions the unplanned delivery costs to the items in proportion to the total value invoiced so far and the values in the current invoice.
You can also distribute unplanned delivery costs manually to individual invoice items by manually changing the amounts of the invoice items. In this case, the delivery costs are entered in the same way as price variances. The system performs a price check and the invoices are blocked wherever the tolerances set in Customizing are exceeded.
Account Movements with Unplanned Delivery Costs
If the automatic distribution of unplanned delivery costs is active in Customizing for the company code, the partial amounts allocated to the items are updated as price variances.
Based on the price control of the material, the following movements occur:
- For a material with moving average price (MAP), the system posts to the stock account as long as there is a stock coverage.
- For a material with standard price, the system posts the unplanned delivery costs to the price difference account you have set up.
However, if you selected posting to a separate G/L account in Customizing, then you must also define the G/L account that is to be posted automatically in Customizing. For this, maintain the Unplanned Delivery Costs (UPF) transaction in the automatic account determination. The total amount of the unplanned delivery costs is then posted to this G/L account when you post the invoice.
You can maintain a default value for each company code in Customizing for the tax code of the separate posting line.
Customizing – Unplanned Delivery Costs
You find the Customizing settings relevant for unplanned delivery cost under the following paths:
- SPRO → Materials Management → Logistics Invoice Verification → Incoming Invoice → Configure How Unplanned Delivery Costs Are Posted
- SPRO → Materials Management → Logistics Invoice Verification → Incoming Invoice → Maintain Default Values for Tax Codes (OMR2)
- SPRO → Materials Management → Logistics Invoice Verification → Configure Automatic Postings (OMR0)
How to Enter Unplanned Delivery Costs
In this demonstration, the trainer can demonstrate either the next exercise or use the demonstration below as an alternative.
Business Example
Freight charges can be planned already in your purchase order. If no delivery costs are maintained in the purchase order but presented during invoice verification we speak of unplanned delivery costs. Show them the responsible settings in the automatic account posting table.
Steps
Book G/L accounts.
Participants will see in the exercise that the system apportions the unplanned delivery costs to the items in proportion to the total value invoiced so far and the values in the current invoice. To distribute the unplanned delivery costs is one of the options available in customizing.
The other option is that the unplanned delivery costs can be booked directly to a separate G/L account and therefore not influence the revaluation of your material.
You can make this setting here: IMG → Materials Management → Logistics Invoice Verification → Incoming Invoice → Configure How Unplanned Delivery Costs Are Posted.
Show them also the responsible settings in the automatic account posting table.
Choose: IMG → Materials Management → Logistics Invoice Verification → Configure Automatic Postings.
Cancel the TARA Valuation Area. Select the button Account Assignment. (If there is a pop-up asking for a Chart of Accounts use YCOA). Double click on the financial transaction key UPF (Unplanned Delivery Costs) and in the details you will find the G/L account65050000.
In the following customizing setting you can maintain the default tax code for automatic posting to a separate G/L account.
Choose: IMG → Materials Management → Logistics Invoice Verification → Incoming Invoice → Maintain Default Values for Tax Codes. Use Company Code1010 to show the default tax code.
Enter Unplanned Delivery Costs
Note
Task 1: Enter an Invoice with Unplanned Delivery Costs
In the following invoice, additional costs are calculated for the special packing of the materials from the supplier. The packaging costs were not planned beforehand in the PO and they should be divided proportionally among both materials. To enter this invoice use the Create Supplier Invoice app.
Caution
Steps
Enter the basic data and allocate the invoice.
In the Fiori Launchpad choose the Create Supplier Invoice app.
In the Basic Data, enter the following data:
Field Name or Data Type Values Gross Invoice Amount 7084 Invoice date < Today’s date> Reference 016## Enter 41515016## in the Purchase Order / Scheduling Agreement field and choose Enter.
In the Invoice items list, only the material items are proposed for settlement.
Enter the unplanned packing costs.
Choose Unplanned Delivery Costs tab and enter 440 in the Unplanned Delivery Costs field.
Choose Check.
For each company code, you can configure whether the unplanned delivery costs are distributed to the invoice items or whether they are posted in a separate posting line. You can find this setting in Customizing under Materials Management → Logistics Invoice Verification → Incoming Invoice → Configure How Unplanned Delivery Costs Are Posted.
The system apportions the unplanned delivery costs to the items in proportion to the total value invoiced so far and the values in the current invoice.
To display the PO history for a line item, click View in the corresponding History column. Note that in item 20, EUR 5,000 has already been invoiced. The current invoice is for another EUR 5,000. Therefore, the total is EUR 10,000. In item 30, nothing has been invoiced yet, and the current invoice is for EUR 1,000. This results in the ratio 10:1 for the distribution of the unplanned delivery costs.
Simulate the invoice and fill in the table.
Item Account Amount 1 2 3 4 5 6 Post the invoice.
Invoice number:_________________________________________
Choose Simulate and note the account movements shown in the Details area.
Item Account Amount 1 Supplier account – 7,084.00 2 GR/IR clearing account 5,000.00 3 Stock account 400.00 4 GR/IR clearing account 1,000.00 5 Stock account 40.00 6 Tax account 644.00 Choose Post. A message displays the document number.
Optional: Display the invoice with the Display Supplier Invoice – Advanced app and go to the PO history.
Choose Display Supplier Invoice – Advanced app in the Fiori Launchpad.
Enter your last invoice number in the Invoice Document No. field and choose Display Document.
To open the PO, double-click the PO number in the item list.
Choose the Purchase Order History tab page. Note that the unplanned delivery costs are not listed as a separate item and you cannot differentiate between unplanned delivery costs and price differences.
Task 2: Enter an Invoice with Unplanned Delivery Costs Only
A freight forwarder sends the following invoice for unplanned delivery costs. To enter the Invoice use the Create Supplier Invoice – Advanced app or the MIRO transaction.
Steps
Enter the invoice as a subsequent debit due to unplanned delivery costs. The delivery costs refer to all the PO items. First enter the basic data and allocate the invoice.
In the Fiori Launchpad choose the Create Supplier Invoice – Advanced app.
OR
In the backend choose Logistics → Materials Management → Logistics Invoice Verification → Document Entry → Enter Invoice (MIRO).
Choose the Subsequent Debit transaction.
On the Basic Data tab page, enter the following data:
Field Name or Data Type Values Invoice date <Today’s date> Reference 116## Amount 198 Tax amount 18 On the Details tab page in the header data, enter 180 in the Unpl. Del. Csts field.
Enter 41515116## in the Purchase Order/Scheduling Agreement field.
Press Enter.
Choose
(Select All) under the items list, to select all items.
Note that the invoicing party is different to the supplier from the PO. Enter the different invoicing party.
In the supplier data, you see that the proposed supplier does not match the invoicing party. On the Details tab page, enter S4515-399 in the Inv. Party field.
Confirm your changes and confirm the subsequent information message.
Under what conditions can you post an invoice for delivery costs using only unplanned delivery costs?
You can post invoices containing only unplanned delivery costs with a reference to a PO if at least one other invoice has already been posted for the PO.
Simulate the postings. Fill in the table.
Item Account Amount 1 2 3 4 5 6 Post the invoice.
Invoice number:_________________________________________
Choose Simulate. A dialog box displays that lists the account movements that take place when you post the invoice as follows:
Item Account Amount 1 Vendor account 198.00 - 2 GR/IR clearing account 15.00 3 Stock account 15.00 4 Stock account 60.00 5 Stock account 90.00 6 Tax account 18.00 The system apportions unplanned delivery costs in the ratio of the values invoiced so far. You can see these values at a glance in the PO structure: EUR 200: EUR 400: EUR 600.
The system splits the EUR 30 for the first item because only half of the quantity to be debited has been delivered. For this reason, EUR 15 is posted to the GR/IR clearing account and EUR 15 to the stock account.
Choose Post. A message displays the document number.